天然的经济后果性是会计准则具有的,现在经济发展程度越来越高,实施新的会计准则必然使会计信息发生变化,带来的经济后果就越来越大。会计信息经济后果性主要通过两个过程来实现,一是会计准则的制定过程;二是会计准则的使用过程。 The natural economic consequence is that the accounting standards have. Nowadays the degree of economic development is getting higher and higher. The implementation of the new accounting standards will inevitably make the accounting information change, resulting in more and more economic consequences. The economic consequence of accounting information is mainly achieved through two processes, one is the process of making accounting standards and the other is the process of using accounting standards.